(1) If there exists any balance after proceeds from the sale of goods in accordance with Article 210 are appropriated to expenses incurred in such sale, customs duties and other taxes in such order, the head of a customs office shall pay such balance to the owner of such goods.
(2) The pledgee or lien holder of the goods sold in accordance with Article 208 shall present a document attesting his or her right to the head of a customs office within one month from the date of sale.
(3) If there exists any pledgee or lien holder of the goods sold in accordance with Article 208, the head of a customs office shall pay an amount equivalent to the claim secured by the pledge or lien to such pledgee or lien holder before he or she pays any balance to the owner of the goods.
(4) Where any balance of proceeds from the public sale of goods is paid to a pledgee or a lien holder under paragraph (3), and such balance falls short of the amount of a claim secured by a pledge or a lien and at least two claimants exist, the head of a customs office shall pay such balance according to the order and amount of payment he or she sets in accordance with the Civil Act and other statutes or regulations.
(5) The payment of any balance under paragraph (1) may be temporally deferred, as prescribed by the Commissioner of the Korea Customs Service.
(6) Where a sale agent sells goods on behalf of a customs office in accordance with Article 208 (4), the sale agent may act for the customs office in handling any balance of proceeds from the sale under paragraphs (1) through (5).[This Article Wholly Amended on Dec. 30, 2010]